Cocoa powder is ground from pure cocoa beans, while chocolate contains cocoa powder, sugar, milk and other ingredients, so the theobromine content in cocoa powder is usually higher than that in chocolate.
It should be noted that the specific content of theobromine will be different due to the types and processing methods of cocoa beans. In addition, the content of theobromine in chocolate and cocoa powder is not high relative to the daily needs of human body, so it is safe for most people to eat it in moderation.
The above information is for reference only. For more information, please consult a professional dietitian.